中国职业教育2024年度报告

(Formerly known as “Huali University Group Limited”) Contents目 錄 2Independent Auditor’s Report獨立核數師報告130 Corporate Information公司資料 Consolidated Statement ofComprehensive Income合併綜合收益表140 Financial Highlights財務摘要5 Chairman’s Statement主席報告6 Consolidated Balance Sheet合併資產負債表141 Management Discussion and Analysis管理層討論及分析10 Consolidated Statement ofChanges in Equity合併權益變動表143 Directors and Senior Management董事及高級管理層25 Consolidated Statement of Cash Flows合併現金流量表144 Directors’ Report董事會報告32 Notes to the Consolidated FinancialStatements合併財務報表附註145 Corporate Governance Report企業管治報告67 Environmental, Social andGovernance Report環境、社會及管治報告87 Five-Year Financial Summary五年財務概要234 Definitions釋義235 CorporateInformation公司資料 BOARD OF DIRECTORS 張智峰先生（董事會主席）葉雅明先生張裕德先生鄒康先生 Executive Directors Mr. Zhang Zhifeng(Chairman of the Board)Mr. Ye YamingMr. Zhang YudeMr. Zou Kang 趙麗娟女士MH JP楊英先生丁義先生 Independent Non-Executive Directors Ms. Chiu Lai Kuen Susanna MH JPMr. Yang YingMr. Ding Yi AUDIT COMMITTEE Ms. Chiu Lai Kuen Susanna MH JP(Chairperson)Mr. Yang YingMr. Ding Yi 趙麗娟女士MH JP（主席）楊英先生丁義先生 REMUNERATION COMMITTEE 楊英先生（主席）葉雅明先生丁義先生 Mr. Yang Ying(Chairman)Mr. Ye YamingMr. Ding Yi NOMINATION COMMITTEE Mr. Zhang Zhifeng(Chairman)Mr. Yang YingMr. Ding Yi 張智峰先生（主席）楊英先生丁義先生 雷穎然女士張啟昌先生(CPA，FCCA) JOINT COMPANY SECRETARIES Ms. Lei YingranMr. Cheung Kai Cheong, Willie(CPA, FCCA) 葉雅明先生張啟昌先生 AUTHORIZED REPRESENTATIVES Mr. Ye YamingMr. Cheung Kai Cheong, Willie REGISTERED OFFICE IN CAYMAN ISLANDS P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands HEADQUARTERS IN THE PRC 中國廣東省廣州市增城區華立路11號廣州華立科技園行政大樓 The Administration Building of GuangzhouHuali Science and Technology TownNo. 11 Huali RoadZengcheng DistrictGuangzhouGuangdong ProvincePRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 40th Floor, Dah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong Kong 香港灣仔皇后大道東248號大新金融中心40樓 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road EastWanchaiHong Kong 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 AUDITOR PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor 羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師 CorporateInformation公司資料 LEGAL ADVISER AS TO HONG KONG LAW 金杜律師事務所香港中環皇后大道中15號置地廣場告羅士打大廈13樓 King & Wood Mallesons13/F, Gloucester TowerThe Landmark15 Queen’s Road CentralCentralHong Kong PRINCIPAL BANKS 招商永隆銀行有限公司香港中環德輔道中45號招商永隆銀行大廈16樓 CMB Wing Lung Bank Limited16/F, CMB Wing Lung Bank BuildingNo. 45 Des Voeux Road CentralHong Kong Guangzhou Rural Commercial Bank Co., LtdNo. 81 Lixin Middle Road, Shitan TownZengcheng DistrictGuangzhouGuangdong ProvincePRC 廣州農村商業銀行股份有限公司中國廣東省廣州市增城區石灘鎮立新中路81號 www.cveduholdings.com COMPANY WEBSITEwww.cveduholdings.com 電郵地址：ir@hltz.net電話╱傳真號碼：+8620 8290 1822 INVESTOR RELATION CONTACT Email address: ir@hltz.netTelephone/Fax number: +8620 8290 1822 STOCK CODE 1756 1756 (1)經調整純利並非香港財務報告準則財務計量方法，按投資物業公平值收益、其他借款及應付一名關聯方利息的估算已貼現利息開支、匯兌虧損淨額及就應付華立學院轉設補償款項的估算已貼現利息開支作出調整後的年內利潤計算。 (1)Adjusted net profit is a non-HKFRSs financial measure, which was derived from the profit forthe year after adjusting fair value gains on investment properties, imputed interest expenses ondiscount of other borrowings and interest payable due to a related party, net exchange losses,and imputed interest expenses on discount of compensation payable for the Conversion of HualiCollege. (2)年內非香港財務報告準則財務計量方法下的經調整純利率按年內非香港財務報告準則財務計量方法下的經調整純利除以各年內收入計算。 (2)Adjusted net profit ratio under non-HKFRS financial measures for the year is calculated onadjusted net profit under non-HKFRS financial measures for the year divided by revenue for therespective year. Chairman’sStatement主席報告 Dear Shareholders, 各位股東： On behalf of the Board of directors of China Vocational Education HoldingsLimited, I am pleased to present the annual report of Group for the year endedAugust 31, 2024. 本人代表中國職業教育控股有限公司董事會，欣然提呈本集團截至2024年8月31日止年度的年報。 RESULTS OVERVIEW The Group achieved encouraging results of performance for the year ended August31, 2024. For the year ended August 31, 2024, the Group’s revenue amountedto approximately RMB1,268.5 million, representing an increase of approximately17.1% from approximately RMB1,083.3 million for the corresponding period lastyear. 本集團於截至2024年8月31日止年度取得令人鼓舞的業績。截至2024年8月31日止年度，本集團的收入約人民幣1,268.5百萬元，較去年同期約人民幣1,083.3百萬元增加約17.1%。 BUSINESS HIGHLIGHTS We are a leading large-scale private higher education and vocational educationgroup in South China, offering applied science-focused and practice-orientedprograms. The Group operates three s